Payment of Occupation Tax by Personnel of the Bureau of Internal Revenue

January 30, 1970 REVENUE MEMORANDUM ORDER NO. 07-70 SUBJECT : Payment of Occupation Tax by Personnel of the Bureau of Internal Revenue In order to determine whether the occupation tax payable by employees of the Bureau of Internal Revenue have been duly paid in compliance with the provisions of Republic Act 6110, otherwise known as the Omnibus Revenue Law, and where the employer is required to enforce payment thereof by the employees liable to tax, this Memorandum Order is hereby promulgated for the guidance of all concerned. 1. The guidelines to be followed in determining whether a professional is subject to the occupation tax of P75 or P50 as the case may be are: a. That he is performing the services of his profession; and b. That his knowledge of the profession is being applied in his work. Thus, a pharmacist who holds an appointment of cash clerk and performs such job is not required to pay the occupation tax of a pharmacist because he is not applying the knowledge of his profession in his work nor is he performing the services of his profession. 2. Revenue Operations Heads, Regional Directors, Division Chiefs, Chiefs of Branches and Revenue District Officers shall submit a report to the National Office containing the following information: a. List of employees who are professionals that is, they have passed any board or bar examination or even though they have not passed any board or bar examination are performing the services of a statistician and their items are designated as such. The list shall contain the following: name of employee, where assigned, nature of work, board or bar examination passed, O.R. number of occupation tax paid, amount paid and period for which paid. cd b. If the employee has not paid the occupation tax, the reason for non-payment should be submitted to this office for final determination. If he is really liable on the basis of the duties he is performing, he should be required to pay immediately and such information should be included in the listing submitted. 3. Beginning July 1, 1970 and every January 1 and July 1 of the succeeding years, the supervisors mentioned in Paragraph No. 2 of this Revenue Memorandum Order should see to it that the employees under their jurisdiction who are liable to pay the occupation tax should pay their taxes. The required report under Sub-paragraph 2-b of this Order should be submitted by the supervisor concerned to the National Office not later than February 15 and August 15 of each year. Strict compliance of the provisions of this Revenue Memorandum Order is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue